(심리불속행) 이 사건 가지급금의 인정이자 미수액을 익금에 산입할 수 있는지 여부[국승]
Seoul High Court-2015Nu59312 ( August 30, 2016)
(C) Whether the amount of the provisional payment of this case can be included in the gross income.
(b) The Plaintiff cannot be deemed to have justifiable grounds to exclude inclusion of the Plaintiff’s shares in the gross income and attempted amount in the gross income, since the Plaintiff could not be provided as security by the representative director as collateral for another obligee.
Article 26 of the Corporate Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent